Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors

Document Type : Research Paper

Authors

1 PhD Candidate, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.

2 Associate Prof., Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.

3 Assistant Prof., Department of Management, Sari Branch, Islamic Azad University, Shahrood, Iran.

Abstract

Objective: The purpose of this research is to expand Total interpretative and structural of the underlying causes that create the professional maturity of auditors by grounded theory and Total interpretive/structural Model (TISM).
Methods: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling, interviewer selection criteria, professional experience in auditing, both from the perspective of academic education and from the perspective of financial statements, and qualitative research and familiarity with The interviewing process was conducted, however, with a small number of 17 independent auditors based on experience and technical knowledge in the sampling method available to fill out the matrix questionnaires. The method of data collection was based on qualitative methodology through the analysis of the grounded theory (data analysis of the foundation) which was collected by conducting the necessary data interviews and after coding the research model was designed based on the theoretical framework. Then, in order to evaluate the reliability level, Delphi analysis was used to achieve the theoretical adequacy of the main components of the research. Finally, in the quantitative part based on comprehensive interpretive/structural analysis, the research components were ranked from most effective to least effective.
Results: The research results in the qualitative section identified the existence of contextual causes that create auditors' professional maturity, in which professional maturity is a coherent process based on cognitive traits including 3 types of psychological maturity, cognitive maturity and skill maturity, multidimensional attribute including 2 types of maturity. Structural and occupational status, and ultimately the extra-occupational characteristic of cultural maturity and social maturity, can help the auditor to be more effective in their professional career.
Conclusion: Finally, the results in Total Interpretive/Structural Analysis section showed that perceptual and social maturity are the most important and most influential factors in promoting professional maturity in auditors.

Keywords

References

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Accounting and Auditing Review
Volume 27, Issue 3
2020
Pages 334-359

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